Perlakuan Akuntansi Karbon di Indonesia

Taurisianti, Monika Meliana; Kurniawati, Elisabeth Penti

doi:10.24914/jeb.v17i2.273

Cited by 3 publications

(3 citation statements)

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“…particularly concerning the carbon emissions generated by the company. Taurisianti & Kurniawati (2016) state that carbon accounting encompasses various fundamental principles, including the calculation and reporting of greenhouse gas emissions by organizations. Carbon accounting involves the documentation of financial reports pertaining to the emission of carbon by a company.…”

Section: Carbon Accountingmentioning

confidence: 99%

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Alfianda,

Pohan,

Muda

2024

Braz. J. Develop.

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Carbon Accounting is the systematic measurement of carbon emissions, subsequently followed by the establishment of a strategy to decrease the emissions. The costs associated with this reduction effort are subsequently measured and reported to the stakeholders of the company. Carbon accounting implementation offers significant advantages for countries, including Indonesia, permitting the government to quantitatively assess and track annual fluctuations in greenhouse gas emissions within the national atmosphere. Companies can incorporate carbon calculations into the framework of their Corporate Social Responsibility (CSR) initiatives, which can yield a favorable outcome for the company. Furthermore, the advantages for society at large encompass the mitigation of air pollution and the generation of innovative employment prospects for local communities.

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Section: Carbon Accountingmentioning

confidence: 99%

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Alfianda,

Pohan,

Muda

2024

Braz. J. Develop.

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“…Negara-negara yang menandatangani protokol ini berjanji bertanggung jawab dalam meminimalisasi jumlah emisi karbon yang akan mereka hasilkan nantinya (Taurisianti & Kurniawati, 2014).…”

Section: Kajian Literatur Akuntansi Karbon (Carbon Accounting)unclassified

Peran Akuntansi Karbon Pada Perusahaan Dalam Pencegahan Global Warming

Rahmawati

Tsamrotussaadah

Salsabila

2022

Jurnal Riset Akuntansi dan Keuangan

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ABSTRAK Pada tahun 2018-2019 tingkat deforestasi Indonesia mengalami peningkatan dari tahun sebelumnya. Salah satu penyebab terjadinya ialah hilangnya sebagian fungsi hutan sebagai penyerap karbon akibat penebangan hutan yang sebagian dilakukan untuk kepentingan perusahaan. Hal ini mempengaruhi perubahan iklim yang menyebabkan terjadinya pemanasan global. Sehingga, muncullah akuntansi karbon yang bertujuan untuk menghitung jumlah emisi karbon yang dihasilkan oleh perusahaan setiap tahunnya. Metodologi penelitian ini menggunakan metode penelitian kualitatif kajian pustaka yang bersumber pada buku-buku teks, website resmi di internet, hasil penelitian dalam bentuk skripsi, dan jurnal-jurnal ilmiah. Adapun tujuan penulis melakukan penelitian ini ialah untuk mengetahui peran akuntansi karbon pada perusahaan dalam pencegahan global warming. Hasil penelitian ini menunjukkan bahwa akuntansi karbon berperan untuk membantu perluasan daerah penyerapan gas rumah kaca (GRK) dan juga membantu para pemegang kepentingan perusahaan untuk mengatur strategi agar emisi karbon yang dihasilkan dapat diminimalisasi. Selain itu, akuntansi karbon juga dapat memberikan banyak manfaat bagi lingkungan sekitarnya. Jadi, dengan diterapkannya akuntansi karbon di perusahaan dapat memperluas lahan penyerapan GRK. Dengan begitu, akuntansi karbon akan membantu global warming untuk tidak semakin memburuk atau bahkan dapat menurunkannya.Kata Kunci: akuntansi karbon, pemanasan global, peran akuntansi karbon, gas rumah kaca, emisi karbonABSTRACT In 2018-2019 the rate of deforestation in Indonesia has increased from the previous year. One of the causes of the increase in deforestation is the loss of part of the forest's function as a carbon sink due to deforestation, partly for the benefit of companies. This affects climate change which causes global warming. Therefore, carbon accounting emerged, which aims to calculate the amount of carbon emissions produced by companies every year. This research methodology uses qualitative research methods literature review sourced from text books, the official website of the internet, research results in the form of a thesis, and scientific journals. The purpose of this research is to determine the role of carbon accounting in companies in preventing global warming. The results of this study indicate that carbon accounting plays a role to expand the absorption area of greenhouse gases and also to help corporate stakeholders to set strategies so that the resulting carbon emissions can be minimized. In addition, carbon accounting can also provide many benefits to the surrounding environment. That way, carbon accounting will help global warming not get worse or even reduce the level of global warming. Keywords: carbon accounting, global warming, the role of carbon accounting, greenhouse gases, carbon emission

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“…However, (Agustia, 2010)has not described the risk costs that are included in environmental liabilities. (Taurisianti & Kurniawati, 2016)reviews carbon accounting treatment in Indonesia. The study outlines the alternatives in estimating the recognition and recording of carbon accounting in the forestry sector.…”

Section: Introductionmentioning

confidence: 99%

The Implementation Of Accounting For Environmental Liabilities

Firmansyah¹,

Medina²

2019

riset

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This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.

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Perlakuan Akuntansi Karbon di Indonesia

Cited by 3 publications

References 1 publication

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Peran Akuntansi Karbon Pada Perusahaan Dalam Pencegahan Global Warming

The Implementation Of Accounting For Environmental Liabilities

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